1.audit 审计 w
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2.attestation 鉴证 0Wkk$0h9
3.credibility 可信赖程度 FP=up#zl
4.audit of financial statements 财务报表审计 %plu]^Vy
5.agreed-upon procedures 执行商定程序 |VX )S!
6.high levels of assurance 高水平保证 / <C{$Gu
7.compilation 编制 r{ >`"
8.reliability 可靠性 \qf0=CPw8
9.relevance 相关性 \+M6R<Qw
10.professional skepticism 职业谨慎 Xfc+0$U@
11.objectivity 客观性 ^yLhL^Y
12. professional competence 专业胜任能力 - f?8O6e
13.Senior/CPA-in-charge 项目经理 /
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14.audit engagement letter 业务约定书 ;NMv>1fI
15.recurring audit 连续审计 #7Fdmnu`
16.the client 委托人 |` |#-xu
17.change CPA 更换注册会计师 HVd y!J
18.the existing CPA 现任注册会计师 l*>,K2F
19.the successor CPA 后任注册会计师 pKtN$Fd
20.the preceding CPA前任注册会计师 \OJam<hZ
21.issue the audit report 出具审计报告 y'5`Uo?\",
22.expert 专家 6o0}7T%6
23.the board of directors 董事会 efr 9
24.knowledge of the entity‘ s business 了解被审计单位情况 +0ALO%G;G"
25.assess material misstatement risks评估重大错报风险 **V8a-@
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O=[Q>\p
27.a general knowledge of —— 初步了解―――的情况 l|81_B C"
28.a more knowledge of—— 进一步了解的情况 TMsc5E
29.the prior year‘s working papers 以前年度工作底稿 {j6$'v)0
30.minutes of meeting 会议纪要 ,&~-Sq)~
31.business risks 经营风险 S,Z~-j
32.appropriateness 适当性 B[.$<$}G
33.accounting estimate 会计估计 25PZ&^G8%
34.management representations 管理层声明 3D-0
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35.going concern assumption 持续经营假设 Q7.jSL6
36.audit plan 审计计划 7{Lp/z%r
37.significant audit areas 重点审计领域
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38.error 错误 qRSoF04!R
39.fraud舞弊 t`1M}}.
40.modified or additional procedures 修改或追加审计程序 " Tk,
41.misappropriation of assets 侵占资产 Kf-XL),3l
42.transactions without substance 虚假交易 sWmqx$
43.unusual pressures 异常压力 sYhHh$mwA
44.the suspected noncompliance 涉嫌存在违法行为 q`'m:{8
45.materialiy 重要性 Ay7PU
46.exceed the materiality level 超过重要性水平 Mkh/+f4
47.approach the materiality level 接近重要性水平 `_k_}9Fr
48.an acceptably low level 可接受水平 (mr*Thy`@
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Q45gC28x
50.misstatements or omissions 错报或漏报 9u)p9)^-.v
51.aggregate 总计 6FYL},.R
52.subsequent events 期后事项 ?W_8X2(`
53.adjust the financial statements 调整财务报表 >V?W_oM)
54.perform additional audit procedures 实施追加的审计程序 ch2m Ei(
55.audit risk 审计风险
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56.detection risk 检查风险 :>}7^1I
57.inappropriate audit opinion 不适当的审计意见 6oa>\PDy
58.material misstatement 重大的错报 1Ys)b[:
59.tolerable misstatement 可容忍错报 (*M0'5
60.the acceptable level of detection risk 可接受的检查风险